156. An application under section 155 must be signed by all the employers in the group and submitted using the form containing all the elements required by this section, as made available by the Commission, in particular on its website.
All the employers in the group must apply, for an assessment year, to be considered as a single employer for the purposes of retrospective adjustment of the assessment for that year. They must state that they form a group within the meaning of section 154, designate one of their number to send a notice to the Commission under section 101 stating the limit for the assumption of costs, and designate a person to act as the contact person for the group with the Commission.
The application must be accompanied by the following documents:(1) a resolution from each employer in the group authorizing the application and designating one person to sign the application on its behalf;
(2) a certificate from the Minister or the Minister’s designated representative attesting to the composition of the group; the certificate may not be dated prior to 1 August of the year preceding the assessment year and must attest to the composition on the date of the certificate.
Decision 2010-11-18, s. 156.